Sanctions inspired by the principle of "proportionality".
It is the definition contained in the draft, still provisional, of the legislative decree of the tax reform which rewrites the system envisaged by the legislative decree of 18 December 1997 and in force since April '98.
The decree is on the agenda of the Council of Ministers tomorrow.
Among the new provisions, the sanction is expected to be "increased by up to double against anyone who, in the three years following the entry into force of the sentence certifying the violation or the incontestability of the act, has committed another violation of the same nature. If If there are circumstances which make the disproportion between the violation committed and the applicable sanction manifest, the sanction is reduced by up to a quarter of the envisaged amount. If circumstances of particular gravity of the violation occur, the sanction envisaged in a fixed, proportional or variable amount may be increased by up to half. .
Anyone who pays within 60 days is not punishable if the rule was uncertain
The taxpayer who adapts to the indications given by the financial administration with circulars, rulings or consultancy, "providing, within the following sixty days of their publication, the presentation of the supplementary declaration and the payment of the tax due", is not punishable, "provided that the violation depended on objective conditions of uncertainty regarding the scope and scope of application of the tax law".
This is foreseen in the draft legislative decree, seen by ANSA, which rewrites the sanctions system and which will arrive in the Council of Ministers tomorrow.
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